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Document Type: MANUAL - User Manual
Guidance Code: deregister-vat-clearing-company-tinco
Year: 2022
Related Law: uae-indirect-vat-8-of-2017
Authority: Federal Tax Authority

Deregister VAT Clearing Company TINCO - Oct 2022

Deregister VAT Clearing Company (TINCO) - User Manual

User Manual

Deregister VAT Clearing Company (TINCO)

Date: Oct 2022

Version 1.0.0.0

Document Control Information

Document Version Control

Version No.

Date

Prepared/Reviewed by

Comments

1.0

01-Oct-22

Federal Tax Authority

User Manual for EmaraTax Portal

Annexure

The below are the list of User manuals that you can refer to

S. No

User Manual Name

Description

1

Register as Online User

This manual is prepared to help you navigate through the Federal Tax Authority (FTA) website and create an EmaraTax account with the FTA.

2

Manage online user profile

This manual is prepared to provide you an understanding on Login process, user types, forgot password and modify online user profile functionalities.

3

User Authorisation

This manual is prepared to provide you an understanding on Account Admin, Online User, and Taxable Person account definitions and functionalities.

4

Taxable person dashboard

This manual is prepared to help the following 'Taxable person' users to navigate through their dashboard in the Federal Tax Authority (FTA) EmaraTax Portal:

  • Registered for VAT

  • Registered for Excise

  • Non-registered Taxpayer

  • Tax Group

  • Warehouse Keeper

  • Freight Forwarder/VAT Clearing Company (TINCO)

  • Excise Tax Clearing Company (TINCE)

5

Link TRN to email address

This manual is prepared to help you navigate through the Federal Tax Authority (FTA) website to Link TRN to New Email Address.

Navigating through EmaraTax

The Following Tabs and Buttons are available to help you navigate through this process

Button

Description

In the Portal

user-types

This is used to toggle between various personas within the user profile such as Taxable Person, Tax Agent, Tax Agency, Legal Representative etc

text-to-speech

This is used to enable the Text to Speech feature of the portal

toggle-english-arabic

This is used to toggle between the English and Arabic versions of the portal

screen-resolution

This is used to decrease, reset, and increase the screen resolution of the user interface of the portal

manage-account

This is used to manage the user profile details such as the Name, Registered Email address, Registered Mobile number, and password

logout

This is used to log off from the portal

In the Business Process application

previous-step

This is used to go the Previous section of the Input Form

next-step

This is used to go the Next section of the Input Form

save-as-draft

This is used to save the application as draft, so that it can be completed later

1-2

This menu on the top gives an overview of the various sections within the. All the sections need to be completed in order to submit the application for review. The Current section is highlighted in Blue and the completed sections are highlighted in green with a check

The Federal Tax Authority offers a range of comprehensive and distinguished electronic services in order to provide the opportunity for taxpayers to benefit from these services in the best and simplest ways. To get more information on these services Click Here

Introduction

This manual is prepared to help the VAT Clearing Company (TINCO) to navigate through Federal Tax Authority EmaraTax portal to submit their VAT Clearing Company (TINCO) Deregistration application.

Deregistration of TINCO will not be allowed in the following scenarios: if the VAT Clearing Company has a TINCE account, the TINCE has to be deregistered first before deregistering TINCO.

If the VAT Clearing Company has outstanding suspense VAT amount to be paid.

On approval of TINCO deregistration by FTA, the VAT Clearing Company will be removed from the published list of VAT Clearing Companies in the FTA website.

Login to EmaraTax

EmaraTax Login Page

  • You can login into the EmaraTax account using your login credentials or using UAE Pass. If you do not have an EmaraTax account, you can sign-up for an account by clicking the 'Sign Up' button. If you have forgotten your password, you can use the 'Forgot Password' feature to reset your password.

  • If you login via your registered email and password, on successful login, the EmaraTax online user dashboard will be displayed. If you had opted for 2 factor authentication, you will be required to enter the OTP received in your registered email and mobile number to successfully login.

  • If you wish to login via UAE Pass, you will be redirected to UAE Pass. On successful UAE Pass login, you will be redirected back to the EmaraTax online user dashboard.

Taxable Person Tile

Taxable Person Tile

Step

Action

(1)

  • Once you login to your EmaraTax Profile, you will be able to see your taxable person profiles under your user account. Select the Taxable Person for which you wish to Deregister the VAT Clearing Company – TINCO.

  • Click 'View' on the Taxable Person tile.

VAT Clearing Company – TINCO Tile

VAT Clearing Company – TINCO Tile

Step

Action

(1)

Click 'Actions' in the VAT Clearing Company – TINCO tile.

Deregister Button

Deregister Button

Ensure that before you proceed with the deregistration application, you have settled the TINCO suspense VAT amount with FTA. In case there is pending suspense VAT amount for your TINCO, your deregistration application may get rejected by FTA or FTA may initiate liquidation of your financial guarantee as part of the deregistration.

Deregister button

Step

Action

(1)

Click 'Deregister' to initiate the Deregister VAT Clearing Company – TINCO application.

Guidelines and Instructions

Guidelines and Instructions

The 'guidelines and instructions' page is designed to help you understand certain important requirements related to Deregistering your VAT Clearing Company – TINCO, in the UAE. It also provides guidance on what information you should have in hand when you are deregistering your VAT Clearing Company (TINCO) application.

Guidelines and Instructions

Step

Action

(1)

Mark the checkbox to confirm.

Guidelines and Instructions

Step

Action

(1)

Click 'Start' to initiate the Deregister VAT Clearing Company – TINCO application.

About the VAT Clearing Company (TINCO)

About the VAT Clearing Company (TINCO)

Step

Action

(1)

  • All the fields are prepopulated as per the TINCO registration.

  • Click the 'Next Step' button to save and proceed to the next section.

Deregistration Information

Deregistration Information

Step

Action

(1)

Provide the deregistration information and upload required supporting documents.

Deregistration Information

Step

Action

(1)

Click the 'Next Step' button to save and proceed to the next section.

Review and Declaration

Review and Declaration

This section will help you to make sure that you have completed the application correctly and included the documents we have asked you to send.

Review and Declaration

Step

Action

(1)

After carefully reviewing all the information entered on the application, mark the checkbox to declare the correctness of the information provided in the application.

Review and Declaration

Step

Action

(1)

Click 'Submit' to complete the Deregistration application.

Review and Declaration

Step

Action

(1)

  • On submission of the application, the TINCO account will be suspended immediately and the information of the VAT Clearing Company (TINCO) will be removed from the published list of VAT clearing companies in the FTA portal (tax.gov.ae). You will not be able to submit VAT 301 or 702 applications from your TINCO account when your TINCO account is in 'suspended' status.

  • Click 'Yes' to continue and submit the application. If you click 'No', the application cannot be submitted.

  • If the application gets rejected by FTA, your TINCO account will be set to 'active' and the company details will displayed in the published list of VAT clearing companies in the FTA portal.

Post Application Submission

Post Application Submission

  • After your application is submitted successfully, a Reference Number is generated for your submitted application. Note this reference number for future purposes.

  • FTA will suspend the TINCO account and remove the VAT Clearing Company – TINCO details from FTA website.

  • The FTA may contact you if any actions required to be taken to settle any outstanding tax liability with respect to the TINCO account. Further, FTA may ask you to provide additional supporting documents to validate the information you declared within your application.

  • On approval of your deregistration application:

    • Your TINCO account will be deregistered. Your company details will be removed from the published list of VAT clearing companies in our website (tax.gov.ae).

    • Your Tax Services Agreement and Addendum with FTA will be cancelled.

    • If you had submitted the original financial guarantee documents (like a bank guarantee) to FTA, you may visit our office to collect the originals (if there were no liquidation of your financial guarantee due to any pending liabilities). Applicant can schedule a meeting by emailing Freight.Forwarders@tax.gov.ae. The person collecting the financial guarantee must also hold a letter of undertaking issued by the authorized signatory verifying the details of person.

  • On rejection of your deregistration application, your TINCO account will be set to 'Active' and the company details will be displayed in the published list of VAT clearing companies in the FTA website (tax.gov.ae).

  • Read the 'What Next' and 'Important Notes'.

Post Application Submission

Step

Action

(1)

  • Click 'Download' to download a pdf copy of the acknowledgement screen.

  • Click 'Back to Dashboard' to navigate back to the Taxable Person dashboard.

Correspondences

Taxpayer receives the following correspondences:

  • Application submission acknowledgment.

  • Additional information notification (only If FTA requires more information to assist with their review of your application).

  • Application approval or rejection notification.